Commonwealth Numbered Acts

INCOME TAX (FIRST HOME SAVER ACCOUNTS MISUSE TAX) ACT 2008 (NO. 46, 2008) - SECT 7

                   A Government FHSA contribution that is payable for a financial year for an individual is a non‑recognised Government FHSA contribution of the individual if the individual did not satisfy the FHSA eligibility requirements throughout the financial year.